Neb. Rev. Stat. §§ 79-1066
All ratepayers of public power districts, public power and irrigation districts, municipalities, electric cooperatives, electric membership corporations, or other entities which construct electric generating facilities benefit from such construction, and due to the influx of large numbers of workers and their families during certain periods of such construction, residents in areas surrounding such electric generating facility sites may sustain additional tax burdens for the education of the workers' children. It is the public policy of this state that, in order to promote the general health, welfare, and quality of education, any public power district, public power and irrigation district, municipality, electric cooperative, electric membership corporation, or other entity engaged in such construction may use its funds for the purpose of paying money to certain school districts as provided in sections 79-1066 to 79-1069 in order to alleviate the impact resulting from such construction, and any such use of funds is hereby determined to be for a public purpose.
Neb. Rev. Stat. §§ 79-1066